International Journal of Auditing – April 2009
Lithuania
International Conference on Public Auditing
In January 2009, the National Audit Office of Lithuania (NAOL) and the Lithuanian Parliamentary Committee on Audit held a conference in Vilnius to commemorate the NAOL’s 90th anniversary. At the conference, the Auditor General of Lithuania, Rasa Budbergyte, stressed the need to find new points of contact between the different entities in the public finance control system to enhance parliamentary control and strengthen the focus on implementing the NAOL’s audit recommendations.
Ms. Budbergyte noted that the impact of public audit on public management is limited by the lack of political will and efforts to implement the NAOL’s recommendations. Although statistics indicate that most of the recommendations are implemented, those that require the greatest effort and political will often are not translated into actions. She expressed the hope that the new Seimas (Lithuanian Parliament) and government would have a stronger resolution to institute changes.
 Participants in the international conference organized by the Lithuanian SAI and the Parliamentary Committee on Audit to Celebrate the SAI's 90th anniversary. |
Several speakers underscored the need to enhance parliamentary control. Irena Degutiene, First Deputy Speaker of the Seimas, stated that parliamentary control of the implementation of public audit recommendations was needed to translate the insights expressed in NAOL audit reports into reality. She expressed her strong belief that the current Seimas and Committee on Audit would actively seek the implementation of NAOL recommendations by the executive branch. Loreta Graužiniene, Chairman of the Committee on Audit, noted that a close partnership between the government and the Seimas was still lacking and was needed to properly implement the NAOL recommendations.
The European Union (EU) Commissioner responsible for Financial Programming and Budget, Dalia Grybauskaite, stated that a transparent and open financial system is needed to ensure the efficient use of EU funds. She also pointed to the need for simpler rules to aid beneficiaries and for control institutions to play a broader and more active role.
According to Herbert Bösch, Chairman of the Budget Control Committee of the European Parliament, decisive changes are needed in the EU accountability system. Mr. Bösch also stated that to receive the maximum benefit from EU funds and to use them in accordance with EU rules and standards, the European Court of Auditors must be reformed and national parliaments and SAIs must be actively involved. “Until then, the Member States’ accountability to the European level is insufficient,” affirmed Mr. Bösch.
In his speech, Vitor Caldeira, President of the European Court of Auditors, noted that the EU has demonstrated significant progress in improving financial management. However, to increase transparency and accountability in the use of EU funds, the bodies involved in management, supervision, and audit at all levels must be engaged.
For additional information, contact the NAOL:
E-mail: nao@vkontrole.lt
Web site: www.vkontrole.lt